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Case C-685/16: Judgment of the Court (Fifth Chamber) of 20 September 2018 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — EV v Finanzamt Lippstadt (Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law)
ECLI:EU:UNKNOWN:62016CA0685
62016CA0685
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12.11.2018
Official Journal of the European Union
C 408/9
(Case C-685/16) (*)
((Reference for a preliminary ruling - Articles 63 to 65 TFEU - Free movement of capital - Deduction of taxable profits - Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State - Dividends distributed to the parent company - Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law))
(2018/C 408/09)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: EV
Defendant: Finanzamt Lippstadt
Operative part of the judgment
Articles 63 to 65 TFEU must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which subjects a deduction of profits from shareholdings in a capital company with its management and head office in a non-member State to stricter conditions than a deduction of profits from shareholdings in a non-exempt capital company governed by national law.
(*)
OJ C 144, 8.5.2017.